A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 11   PAYG withholding consequential amendments

Income Tax Assessment Act 1936

63   After subsection 222AOB(1)

Insert:

(1A) For the purposes of paragraph (1)(a), the obligations are:

(a) to comply with Division 1AAA, 3B or 4, as the case may be, in relation to each deduction (if any):

(i) that the company has made for the purposes of Division 1AAA, 3B or 4; and

(ii) whose due date is the same as the due date; and

(b) to comply with Subdivision 16-B in Schedule 1 to the Taxation Administration Act 1953 in relation to each amount that the company has withheld (if any):

(i) for the purposes of Division 12 of that Schedule; and

(ii) whose due date is the same as the due date;